In Atlantic Electronics Ltd v HMRC (No 3) (TC01175 – 7 June) a company reclaimed input tax of more than £1 000 000 on the purchase of a large number of mobile telephones.
HMRC rejected the claim on the basis that the transactions formed part of an MTIC fraud and the company appealed.
HMRC applied for several witness statements to be admitted in evidence.
The company objected to ten of the statements.
Judge Wallace applied the principles laid down in O’Brien v Chief Constable of South Wales Police [2005] 2 WLR 1038 and his own previous decision in Globalbis Distribution Ltd v HMRC (TC00808) and admitted three of the disputed statements but directed that the other seven should be excluded.
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In Atlantic Electronics Ltd v HMRC (No 3) (TC01175 – 7 June) a company reclaimed input tax of more than £1 000 000 on the purchase of a large number of mobile telephones.
HMRC rejected the claim on the basis that the transactions formed part of an MTIC fraud and the company appealed.
HMRC applied for several witness statements to be admitted in evidence.
The company objected to ten of the statements.
Judge Wallace applied the principles laid down in O’Brien v Chief Constable of South Wales Police [2005] 2 WLR 1038 and his own previous decision in Globalbis Distribution Ltd v HMRC (TC00808) and admitted three of the disputed statements but directed that the other seven should be excluded.
Why it matters: In Mobile Export 365...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
